Human asset accounting information and its relation to stock investment decisions
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Human asset accounting information and its relation to stock investment decisions an empirical study by James Arden Hendricks

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Published .
Written in English


  • Human capital -- Accounting,
  • Decision making,
  • Stocks

Book details:

Edition Notes

Statementby James Arden Hendricks
The Physical Object
Paginationvii, 163 leaves :
Number of Pages163
ID Numbers
Open LibraryOL14600164M

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Thus, human resource accounting is primarily involved in measuring the various aspects related to human assets. Its basic purpose is to facilitate the effective management of human resources by providing information to acquire, develop, retain, utilize, and evaluate human : Md. Shamim Hossain, Md. Rofiqul Islam, Md. Majedul Palas Bhuiyan. Capital Investment Decisions: An Overview Capital investment decisions are the responsibility of managers of investment centers (see Chapter 12). The analysis of capital investment decisions is a major topic in corporate finance courses, so we do not discuss these issues and File Size: KB. HUMAN CAPITAL ACCOUNTING AS A MEANS OF ENHANCING INFORMATION DISCLOSURE IN FINANCIAL REPORTS ABSTRACT This research work is aimed at providing the missing link through human capital accounting as a means of enhancing disclosure in financial reporting with particular reference to Emenite Ltd, while carrying out this research work these are the. country and to identify the investors‟ perceptions of the importance of accounting information in their investment decisions. The main reason behind conducting this study is that the Libyan Stock Market (LSM) is a new market and there is a lack of such studies in this market. In particular, it is expected that the results of this.

history of human asset accounting and its feasibility in current financial reporting environments. Additionally, it demonstrates the importance of human asset accounting, different approaches toward human asset accounting, and how beneficial an accurate method could . The theory of human asset accounting first became an issue in the s. The concept has met with little acceptance due to the feeling that it has little to offer in a practical sense. There are limitations to its use outside an organisation, but its real benefit is internally with the decision‐making process. It has been broadly defined by the American Accounting Association as “the. human capital. Human Capital Accounting (HCA) involves accounting for the company’s management and employees as human capital that provides future benefits. In the HCA approach, expenditures related to human capital are reported as assets on the statement of financial position as. Human Resource Management (83) Industrial Chemistry (15) Industrial Relations and Personnel Management (29) Insurance (88) International and Diplomatic Studies (72) Law () Library Science (73) Linguistics and Communication (80) Manufacturing (1) Maritime and Transport (1) Marketing () Mass Communication ().

ductivity, human asset value, and the total wealth of the organization. The concept underpinning the HRA is that the people in a company (the human re-sources) represent a certain value that can be compared to other resources (Flamholtz et al. ). HRA implies accounting for people as human assets where it can be used as a tool to. Human resource means People, shortly called as HR. Human resource is one of the crucial resources and regarded as assets of an organization in order to perform certain tasks, duties and responsibilities in a job entrusted by the management so as make an organisation productive. Human Resource can also be called as manpower, employee, workforce, jobholder or personnel. The ―Life Cycle‖ Principle—all assets pass through a discernable life cycle, the understanding of which enhances appropriate management. 3. The ―Failure‖ Principle—usage and the operating environment work to break-down all assets; failure occurs when an asset can not do what is required by the user in its operating environment. 4. be distinctly reported in the financial statements. Human Capital Accounting is directly related to human resources management in the knowledge economy, life-long learning, management, the electronic learning record e-portfolio(Barker,). Human capital accounting though a relatively new concept is being progressively championed as.